Rose, J.
Following a sales tax audit, petitioner was determined to owe additional sales taxes and penalties based upon the sale of fuel and cigarettes at his gas stations and convenience stores. When petitioner sought a redetermination, respondent Tax Appeals Tribunal held that Tax Law § 1111 (h) required that the cigarette excise tax be included in the calculation of receipts of cigarette sales subject to sales tax, and that subdivision (k) of the
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